---
title: O.C.G.A. § 36-43-6. Financing of districts.
collection: code
id: 36-43-6
cite_as: O.C.G.A. § 36-43-6 (2025)
canonical_url: https://georgiacommons.org/code/36-43-6
md_url: https://georgiacommons.org/code/36-43-6.md
text_url: https://georgiacommons.org/code/36-43-6/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t35-t36-ch1-59-(v27)-2025-pdf.pdf?sfvrsn=66569db4_0#page=907
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/36-43.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Municipal Corporations Only / CITY BUSINESS IMPROVEMENT DISTRICTS
---

# O.C.G.A. § 36-43-6. Financing of districts.

The expense incurred in the provision of supplemental services within a district shall be financed in accordance with the district plan upon which the establishment or extension of the district was based, provided that the cost of supplemental services shall not include the cost to the district of services performed by the municipality on a city-wide basis. Any property tax charges or business license fee and occupation tax surcharges shall be levied and collected in the same manner, at the same time, and by the same officers as other city taxes and assessments.

## History

Ga. L. 1981, p. 4531, § 6; Ga. L. 1990, p. 1348, § 2; Ga. L. 1992, p. 2533, § 6.